These financial statement items are for Barone Corporation at year end, July 31, 2020. Wages payable $2,300 Wages expense 46,600 Utilities expense 20,900 Equipment 31,900 Accounts payable 3,800 Service revenue 70,700 Rent revenue 8,200 Bank loan payable 1,700 Common shares 30,600 Cash 27,600 Accounts receivable 10,500 Accumulated depreciation, equipment 5,600 Dividends declared 4,400 repare statement of changes inquity for the year BARONE CORPORATION Statement of Changes in Equity Common Shares $ Retained Earnings $ Total Shareholders' Equity